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7 results for “condonation of delay”+ Section 263(1)(i)clear

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Key Topics

Section 276C5Section 1543Section 2632Section 158B2Double Taxation/DTAA2

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 143(1)Section 276C

condonation of the said infraction, even if a return is filed in terms of sub- section (4). Accepting such a plea would mean that a person who has not filed a return within the due time as prescribed under sub-section (1) or (2) of Section 139 would get benefit by filing the return under Section 139(4) much later

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

C.A. No.-003312-003312 - 2009Supreme Court06 May 2009
Section 133
Section 133A
Section 143(1)(a)
Section 143(2)
Section 80I

1 to 5 cancelling the impugned order passed by the learned CIT u/s 263, the other grounds raised by the assessee in this appeal have been rendered only of academic nature. We, therefore, do not deem it necessary or expedient to consider and decide the same on merits.” On or about 5.7.2005, notice under Section

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

C.A. No.-008750-008750 - 2014Supreme Court15 Sept 2014
Section 113Section 132Section 154Section 158B

Delay condoned. The question which fell for consideration before the High Court was as to whether the proviso appended to Section 113 of the Income Tax Act is clarificatory and/or curative in nature. The said provision had come into force with effect from 01.06.2002. It reads as under: “Provided that the tax chargeable under this section shall be increased

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

263 OF 2026 [Arising out of SLP (C) No. 2565 of 2026] [Arising out of SLP (C) Diary No. 1260 of 2025] THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) AND OTHERS .... APPELLANT(S) VERSUS TIGER GLOBAL INTERNATIONAL IV HOLDINGS .... RESPONDENT(S) Digitally signed by CHANDRESH Date: 2026.01.20 10:13:19 IST Reason: Signature Not Verified 2 WITH CIVIL APPEAL

COMMISSIONER OF SERVICE TAX III MUMBAI vs. M/S VODAFONE INDIA LTD

Appeals are dismissed

C.A. No.-010815-010819 - 2014Supreme Court06 May 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

condoned. Leave granted. 1.1 These Civil Appeals have been filed by the Revenue, i.e. the Service Tax Department, being aggrieved by various orders passed by the Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”, for the sake of convenience). 2. The orders passed by CESTAT in all these appeals have been in favour of the respondents-assessees. The CESTAT

PR. COMMISSIONER OF INCOME TAX 10 vs. M/S KRISHAK BHARTI COOPERATIVE LTD

C.A. No.-000836-000836 - 2018Supreme Court15 Sept 2023

Bench: HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA

Section 143Section 263Section 90

Delay condoned in SLP (C) Diary No. 4647 of 2018 and SLP (C) Diary No. 15333 of 2023. 2. Leave granted in SLP (C) No. _____ @ Diary No. 4647 of 2018, SLP(C) No. 11204 of 2023 and SLP (C) No. _____ @ Diary No. 15333 of 2023. Digitally signed by POOJA SHARMA Date: 2023.09.15 16:49:52 IST Reason: Signature Not Verified

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

C.A. No.-004475-004475 - 2025Supreme Court28 Mar 2025

Bench: HON'BLE THE CHIEF JUSTICE

Delay condoned in Special Leave Petition arising out of Diary No.32623 of 2024. Leave granted in all the Special Leave Petitions. 2. The issue involved in this batch of appeals is, whether, the imported goods is to be treated as Base Oil as claimed by the appellants or High Speed Diesel (HSD) as Digitally signed by ARJUN BISHT Date